1. EPS=EBIT/ordinary shares outstanding=30/25=1.2
2. ROE=EBIT/market capital of equity=30/25*12=10%
3. Interest expense=120*4%=4.8 million

EPS= (EBIT- Interest expense) / ordinary shares outstanding= (30-4.8)/ (25+10) =0.72

1. ROE= (EBIT- Interest expense)/market capital of equity= ((30-4.8)/ (35*12) =6%